Please note that this Workshop will only be offered as a live, interactive webcast via Zoom. Speakers and participants will be participating in the program remotely.  Participants will have the ability to interact with faculty and the live remote audience during the Workshop and will have access to all program materials. Attendees will need to download Zoom Client for Meetings Software prior to the program. If you are using a VPN please disconnect from the VPN prior to starting the program.

Half Day Program

See Credit Details Below

Overview

Why You Should Attend

In this virtual Workshop for SEC reporting professionals, using the SEC’s guidance discussed in our SEC 101 Reporting Essentials for Financial Professionals Workshop or the SEC 101 Reporting Essentials for Lawyers Workshop, you will learn the knowledge base, skills and tools required to prepare or review MD&A.  Discussion will include the key principles and objectives of MD&A and the key sources of MD&A guidance.  Numerous examples will be presented and discussed to demonstrate MD&A disclosure challenges.  Discussion will include frequent MD&A SEC comment areas.  This is an interactive Workshop (via Zoom), and open discussion is encouraged to enhance and deepen the learning process. 

The Workshop includes online access to PLI’s SEC Reporting Handbook.

What You Will Learn

After completing this Workshop, participants will be able to:

  • Enumerate the core principles of MD&A disclosure
  • Utilize essential MD&A guidance, including Regulation S-K Item 303 and Financial Releases 36 and 72
  • Address key disclosure issues in MD&A
  • Understand the MD&A known-trend probability test
  • Identify continuing implementation challenges from the SEC Disclosure Modernization changes to MD&A
  • Discuss SEC review “hot buttons” for MD&A, including quantified analysis, known-trend disclosures, and non-GAAP measures

What You Should Bring 
To customize your Workshop and gain the most benefit from this interactive learning experience, we recommend you have access to your company’s or a client’s most recent SEC filings on Forms 10-K and 10-Q. If you work with a company that is not yet public, filings from a company in your industry are a reasonable alternative. 

Who Should Attend
SEC reporting professionals, including those involved in the preparation or review of financial statements, partners of public accounting firms and their staff, lawyers and corporate legal staff, investor relations professionals, and audit committee members.

Program Level 
Basic 

Prerequisites 

Attendees should have some prior experience with the SEC reporting process. We recommend first attending either the SEC 101 Reporting Essentials for Financial Professionals Workshop or the SEC 101 Reporting Essentials for Lawyers Workshop so that you have the foundational tools and skills necessary for this program.

Advanced Preparation
None 

Suggested add-on courses:

Continue your learning at these other advanced SEC Reporting Essential Workshops:

  • Form 10-K (Part One): Business, Risk Factors & Part I Disclosures Essentials Workshop
  • Form 10-K (Part Two): Financial Statements & Parts II, III & IV Disclosures Essentials Workshop
  •  Form 8-K SEC Reporting Essentials Workshop
  •  Form 10-Q, Proxy Statement and Section 16 SEC Reporting Essentials Workshop
Topics
Accounting and financial reporting Financial reporting (Accounting and financial reporting) Disclosure (Securities and other financial products) Form 10-K Management discussion and analysis
Industries
Accounting Legal Services Securities

Credit Details

Schedule & Location